2026 Government Auditing Standards and Single Audits - Audit Guide

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Audit change with confidence.

Need help applying Government Auditing Standards, the provisions of the Single Audit Act, or the Uniform Guidance (2 CFR Part 200)?

Clear guidance

This guide helps you understand auditor responsibilities from planning through reporting, including how generally accepted auditing standards (GAAS), the Yellow Book, and Uniform Guidance requirements work together.

What’s new

Explore a significantly revised Part II that more closely follows the flow of a Uniform Guidance compliance audit. The 2026 edition includes enhanced guidance on:

• Entity-wide procedures
• Identifying and assessing risks of material noncompliance
• Testing internal control over compliance
• Testing compliance
• Evaluating exceptions
• Determining whether sufficient appropriate audit evidence has been obtained

This edition also includes updates related to SAS No. 149, Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors and Audits of Referred-to Auditors).

Practical support

• Reorganized single audit guidance that follows the audit workflow
• Enhanced discussion of entity-wide procedures, IT considerations, fraud risks, and internal control components
• Expanded risk assessment guidance for direct and material compliance requirements
• Updated control and compliance sampling guidance, including revised sample-size tables
• Illustrative reports for single audits, program-specific audits, and Government Auditing Standards reporting

Who Will Benefit

• Auditors performing audits of financial statements in accordance with Government Auditing Standards
• Auditors performing single audits or program-specific audits in accordance with the Single Audit Act and the Uniform Guidance
• Management of nonfederal entities that receive federal awards

Key Topics

• Understand the complexities of Government Auditing Standards.
• Identify the requirements for performing a Uniform Guidance compliance audit.
• Properly report on a single audit using the illustrative auditor’s reports for both the financial statement audit performed under Government Auditing Standards and the compliance audit performed under the Uniform Guidance.